[jyl]

Hmmm. Thanks all for the answers. I will explore all those angles, though I'm not seeing a lot of tax benefit for me. I think I shall have to propose to the wife and in-law siblings that we remorselessly raise the rent for the aged relative until we extract the last dollar of savings. Would that be bad karma? Okay, never mind. I'll think of this as the price of not having to build an in-law apartment for her in my basement.